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ABSTRACT: This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control group. We find that over a ten-year period surrounding the implementation date, ERP implementers show a significant decrease in the absolute value of total discretionary accruals, while the control group does not. We further find that short-term discretionary accruals are driving the results, while long-term discretionary accruals show no significant change for either group.

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ABSTRACT: The paper describes a continuous monitoring methodology in an environ-ment with multiple cues indicative of fraud and errors. A case study describes an application by a restaurant franchisor on the monthly sales numbers reported by fran-chisees. The system scores each restaurant based on variables judged to be possible indicators of fraud or errors in the monthly sales reports. The variables are weighted according to their perceived importance to obtain a final risk score for each restaurant. The output is a small set of audit targets believed to have a high risk of reporting er-rors. The variables can be categorized as being (1) key performance indicators, (2) statistical irregularities, (3) motivation or pressure related variables, and (4) variables related to compliance with the franchising agreement.

CIA's Strategic Gaming Division was responsible

by for-diversions-on-911

John Fulton - Intelligence Networking & Analysis
On the morning of September 11th 2001, Mr. Fulton and his team at the CIA were running a pre-planned simulation to explore the emergency response issues that would be created if a plane were to strike a building. Little did they know that the scenario would come true in a dramatic way that day. Information is the most powerful tool available in the homeland security effort. At the core of every initiative currently underway to protect our country and its citizens is the challenge of getting the right information to the right people at the right time

Obama says:"That's not the Obama I know"

by Anak_ni_Rico

After he said:
"That's not the Rev. Wright I know"
"That's not the Bill Ayers I know"
"That's not the Tony Rezko I know"
FACT CHECK: Obama disowns deficit he helped shape"That wasn't me," President Barack Obama said on his 100th day in office, disclaiming responsibility for the huge budget deficit waiting for him on Day One. It actually was him - and the other Democrats controlling Congress the previous two years - who shaped a budget so out of balance.
And as a presidential candidate and president-elect, he backed the twilight Bush-era stimulus plan that made the deficit deeper, all before he took over and promoted spending plans that have made it much deeper still

Emerging technologies in emerging economies — Muscat DailyWith the growing footprint of high-tech multinationals in the region and the impact of emerging technologies on the market, those companies are playing a critical role in advancing local talents, either by direct employment and exposure to the ..